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  Capital Gains Tax (CGT) Trusts 2013

Part IVA and restructures

Source: QLD

Published Date: 28 Feb 2013

 

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The proposed amendments are here and you will need to have an awareness of their impact when providing advice to clients on any proposed restructures. In this paper, the following issues are presented in a practical format, with case studies to demonstrate the issues:

  • the perceived mischief – is the taxpayer’s purpose relevant?
  • tax benefits – tax effects v non-tax effects
  • the new paradigm for counterfactuals
  • possible application of Part IVA to very simple transactions (this was never meant to happen!).
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  • Published By: David Marschke
  • Published On:28 Feb 2013
  • Took place at:Tattersall's Club, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Capital Gains Tax (CGT) Trusts 2013

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